NATIONAL SCIENCE FOUNDATION
OFFICE OF INSPECTOR GENERAL
OFFICE OF INVESTIGATIONS
CLOSEOUT MEMORANDUM
Case Number: I06020003 I Page 1 of 1
We received information from a complainant that a university1was charging graduate
student and post-doctoral salaries to NSF awards in violation of OMB Circular A-21 by
charging them through a specialized service facility (A021 llJ.44).2We determined that: the
university had fully disclosed the charging method in its proposals to NSF; had previously
determined that this method of charging salaries was inappropriate; had discontinued the
charging method; has been reviewing the charges to determine whether the government had
been overcharged (pursuant to a compliance plan instituted as part of the settlement of a
previous case); and has found so far that the government was undercharged. It therefore
appears that there were no misrepresentations made to NSF and no loss suffered by NSF.
Accordingly, this case is closed.
NSF 01G Form 2 (11/02)
Grant Fraud
Published by the National Science Foundation, Office of Inspector General on 2006-07-12.
Below is a raw (and likely hideous) rendition of the original report. (PDF)